Capital gains tax : recent developments
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.
Documents to download
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Direct taxes: rates and allowances 2014/15 (416 KB , PDF)
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 19 March 2014. It lists the principal personal allowances which will be available against income tax in the tax year 2014/15, and it outlines the conditions necessary for eligibility for these allowances.
Documents to download
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Direct taxes: rates and allowances 2014/15 (416 KB , PDF)
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Taxation of state pension
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
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VAT on private school fees
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.